Greece VAT Return Skill (Periodiki Dilosi FPA) v2.0

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Field	Value
Country	Greece (Elliniki Dimokratia / Ελληνική Δημοκρατία)
Jurisdiction code	GR (EL for VIES purposes)
Standard rate	24%
Reduced rates	13% (food, energy, water supply, hotel accommodation, certain medical supplies), 6% (books, newspapers, theatre/cinema tickets, pharmaceuticals)
Aegean island rates	30% discount on standard (17%) and reduced (9%, 4%) for certain Aegean islands — see Section 5.4
Zero rate	0% (exports, intra-EU B2B supplies of goods, international transport, certain shipping supplies)
Return form	Periodiki Dilosi FPA (Περιοδική Δήλωση ΦΠΑ) — commonly "F2"
Annual summary	Ekkatharistiki Dilosi FPA (Εκκαθαριστική Δήλωση ΦΠΑ)
Filing portal	https://www.aade.gr (myTAXISnet / myAADE)
Authority	AADE (Ανεξάρτητη Αρχή Δημοσίων Εσόδων — Independent Authority for Public Revenue)
Currency	EUR only
Filing frequencies	Monthly (diplografika vivlia — double-entry bookkeeping); Quarterly (aplografika vivlia — single-entry bookkeeping)
Deadline	Monthly: last business day of month following period; Quarterly: last business day of month following quarter
myDATA	Mandatory electronic book/document reporting platform (myDATA / IAPR)
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Contributor	Open Accountants
Validated by	Pending — requires logistis-forotechnikos validation
Validation date	Pending

Key F2 form fields (Periodiki Dilosi FPA):

Code	Meaning
301	Taxable sales at standard rate (24%) — net
302	Taxable sales at 13% — net
303	Taxable sales at 6% — net
304	Intra-EU supplies of goods — net
305	Intra-EU supplies of services — net
306	Exports — net
307	Exempt without credit — net
308	Island rate sales (17%) — net
309	Island rate sales (9%) — net
310	Island rate sales (4%) — net
331	Output VAT at 24%
332	Output VAT at 13%
333	Output VAT at 6%
338	Output VAT island rates
341	Total output VAT
361	Input VAT on domestic purchases
362	Input VAT on intra-EU acquisitions
363	Input VAT on imports
364	Input VAT on services from abroad (reverse charge)
371	Total input VAT
381	Intra-EU acquisitions of goods — net
382	Intra-EU acquisitions of services — net
383	Output VAT on intra-EU acquisitions
384	Purchases from non-EU (services — reverse charge) — net
385	Output VAT on non-EU reverse charge
401	VAT payable (341 − 371) if positive
402	Excess credit (371 − 341) if negative
411	Credit carried forward from prior period
421	Net VAT payable after carry-forward
422	Net credit to carry forward

Conservative defaults — Greece-specific:

Ambiguity	Default
Unknown rate on a sale	24%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Greece
Unknown B2B vs B2C status for EU customer	B2C, charge 24%
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU (384/385)
Unknown blocked-input status	Blocked
Unknown whether transaction is in scope	In scope
Unknown island vs mainland	Mainland rates

Red flag thresholds:

Threshold	Value
HIGH single-transaction size	€3,000
HIGH tax-delta on a single conservative default	€250
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	€5,000

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Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Acceptable from: National Bank of Greece (Εθνική Τράπεζα), Alpha Bank, Piraeus Bank (Τράπεζα Πειραιώς), Eurobank, Attica Bank, Revolut Business, Wise Business, or any other.

Recommended — sales invoices (τιμολόγια), purchase invoices, AFM (ΑΦΜ), myDATA export for the period.

Ideal — complete invoice register, myDATA classification codes, prior period F2, carry-forward credit reconciliation.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement → hard stop. If bank statement only → reviewer brief warning.

Greece-specific refusal catalogue

On top of EU-wide refusals in eu-vat-directive Section 13.

R-GR-1 — Small business exemption (Art. 39). Trigger: client is under the small business exemption threshold. Message: "Small business exemption entities do not file periodic FPA returns. This skill covers normal-regime entities only."

R-GR-2 — Farmers flat-rate scheme (Art. 41). Trigger: client is a farmer under the flat-rate scheme. Message: "The farmers flat-rate scheme has different filing obligations. Out of scope."

R-GR-3 — Travel agent scheme (Art. 43). Trigger: client uses the travel agent margin scheme. Message: "Travel agent margin scheme requires special computation. Out of scope."

R-GR-4 — Partial exemption (pro-rata). Trigger: client makes both taxable and exempt supplies, exempt proportion non-de-minimis. Message: "You make both taxable and exempt supplies. Input VAT must be apportioned. Please use a logistis-forotechnikos."

R-GR-5 — VAT grouping. Trigger: client is part of a VAT group. Message: "VAT groups require consolidated filing. Out of scope."

R-GR-6 — Shipping/maritime. Trigger: client is in the shipping sector with special VAT obligations. Message: "Maritime/shipping VAT has complex special rules. Out of scope."

R-GR-7 — Used goods margin scheme (Art. 45). Trigger: client deals in second-hand goods under margin scheme. Message: "Margin scheme requires transaction-level margin computation. Out of scope."

R-GR-8 — Income tax instead of FPA. Trigger: user asks about income tax. Message: "This skill handles FPA (VAT) only."

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Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. If none match, fall through to Tier 1 rules in Section 5.

3.1 Greek banks (fees exempt — exclude)

Pattern	Treatment	Notes
ΕΘΝΙΚΗ ΤΡΑΠΕΖΑ, NATIONAL BANK OF GREECE, NBG	EXCLUDE	Financial service, exempt Art. 22 §1
ALPHA BANK, ΑΛΦΑ ΤΡΑΠΕΖΑ	EXCLUDE	Same
ΤΡΑΠΕΖΑ ΠΕΙΡΑΙΩΣ, PIRAEUS BANK	EXCLUDE	Same
EUROBANK, EUROBANK ERGASIAS	EXCLUDE	Same
ATTICA BANK	EXCLUDE	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE	Check for taxable subscriptions
ΤΟΚΟΙ, INTEREST	EXCLUDE	Interest, out of scope
ΔΑΝΕΙΟ, LOAN	EXCLUDE	Loan principal, out of scope

3.2 Greek government and statutory bodies (exclude entirely)

Pattern	Treatment	Notes
ΑΑΔΕ, AADE, TAXISnet	EXCLUDE	Tax payment
ΔΟΥ, ΕΦΟΡΙΑ	EXCLUDE	Tax office
ΤΕΛΩΝΕΙΟ, CUSTOMS	EXCLUDE	Customs duty (see import VAT separately)
ΕΦΚΑ, EFKA, ΙΚΑ	EXCLUDE	Social security contributions
ΟΑΕΔ, DYPA	EXCLUDE	Employment agency/fund
ΚΕΠ	EXCLUDE	Citizen service centre fees
ΕΡΓΑΝΗ	EXCLUDE	Labour reporting system

3.3 Greek utilities

Pattern	Treatment	Code	Notes
ΔΕΗ, ΔΕΔΔΗΕ, DEDDIE, PPC	Domestic 24%	361 (input)	Electricity — overhead
ΔΕΠΑ, ΦΥΣΙΚΟ ΑΕΡΙΟ	Domestic 24%	361 (input)	Natural gas
ΕΥΔΑΠ, EYDAP	Domestic 13%	361 (input)	Water supply at 13%
COSMOTE, ΟΤΕ, ΓΕΡΜΑΝΟΣ	Domestic 24%	361 (input)	Telecoms — overhead
VODAFONE GR, WIND HELLAS, NOVA	Domestic 24%	361 (input)	Mobile telecoms

3.4 Insurance (exempt — exclude)

Pattern	Treatment	Notes
ΕΘΝΙΚΗ ΑΣΦΑΛΙΣΤΙΚΗ, ΕΥΡΩΠΑΙΚΗ ΠΙΣΤΗ	EXCLUDE	Insurance, exempt Art. 22 §1(κα)
INTERAMERICAN, GENERALI GR, ALLIANZ GR	EXCLUDE	Same
ΑΣΦΑΛΕΙΑ, ΑΣΦΑΛΙΣΤΗΡΙΟ	EXCLUDE	All exempt

3.5 Post and logistics

Pattern	Treatment	Code	Notes
ΕΛΤΑ, ELTA, HELLENIC POST	EXCLUDE for standard postage		Universal service, exempt
ΕΛΤΑ COURIER	Domestic 24%	361	Non-universal, taxable
ACS COURIER, SPEEDEX, ΓΕΝΙΚΗ ΤΑΧΥΔΡΟΜΙΚΗ	Domestic 24%	361	Courier, taxable

3.6 Transport (Greece domestic)

Pattern	Treatment	Code	Notes
ΚΤΕΛ, KTEL	Domestic 13%	361	Intercity bus at 13%
ΟΑΣΑ, OASA, METRO, ΤΡΑΜ	Domestic 13%	361	Athens public transport at 13%
ΤΡΕΝΟΣΕ, TRAINOSE, HELLENIC TRAIN	Domestic 13%	361	Rail at 13%
ΤΑΞΙ, TAXI, BEAT, UBER GR	Domestic 24%	361	Taxi at 24%
AEGEAN AIRLINES, OLYMPIC AIR (domestic)	Domestic 13%	361	Domestic flights at 13%
AEGEAN, RYANAIR (international)	EXCLUDE / 0%		International flights zero rated
BLUE STAR, ANEK LINES, MINOAN	Domestic 13% or 0%	361	Domestic ferry at 13%; international 0%

3.7 Food retail and entertainment (blocked unless hospitality)

Pattern	Treatment	Notes
ΣΚΛΑΒΕΝΙΤΗΣ, SKLAVENITIS	Default BLOCK	Supermarket — personal provisioning
ΑΒ ΒΑΣΙΛΟΠΟΥΛΟΣ, AB VASSILOPOULOS	Default BLOCK	Same
LIDL GR, ΜΑΣΟΥΤΗΣ, MASOUTIS, METRO CASH & CARRY	Default BLOCK	Same (Metro C&C may be deductible if wholesale for resale)
RESTAURANTS, ΕΣΤΙΑΤΟΡΙΟ, ΤΑΒΕΡΝΑ	Default BLOCK	Entertainment — check deductibility

Note on Greek entertainment: Greece allows input VAT recovery on business meals/entertainment if properly documented with business purpose and the expense is genuinely business-related (no hard block like Malta). However, the burden of proof is on the taxpayer. Default: block. [T2] flag if client claims business purpose with documentation.

3.8 SaaS — EU suppliers (reverse charge, 382/383/362)

Pattern	Billing entity	Code	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	382/383/362	EU service reverse charge
MICROSOFT (365, Azure)	Microsoft Ireland (IE)	382/383/362	Reverse charge
ADOBE	Adobe Ireland (IE)	382/383/362	Reverse charge
META, FACEBOOK ADS	Meta Platforms Ireland (IE)	382/383/362	Reverse charge
LINKEDIN (paid)	LinkedIn Ireland (IE)	382/383/362	Reverse charge
SPOTIFY	Spotify AB (SE)	382/383/362	EU reverse charge
DROPBOX	Dropbox Ireland (IE)	382/383/362	Reverse charge
SLACK	Slack Ireland (IE)	382/383/362	Reverse charge
ATLASSIAN	Atlassian BV (NL)	382/383/362	EU reverse charge
ZOOM	Zoom Ireland (IE)	382/383/362	Reverse charge
STRIPE (subscription)	Stripe IE	382/383/362	Transaction fees may be exempt

3.9 SaaS — non-EU suppliers (reverse charge, 384/385/364)

Pattern	Billing entity	Code	Notes
AWS (standard)	AWS EMEA SARL (LU) — check	382/383/362	LU → EU reverse charge
NOTION	Notion Labs Inc (US)	384/385/364	Non-EU reverse charge
ANTHROPIC, CLAUDE	Anthropic PBC (US)	384/385/364	Non-EU
OPENAI, CHATGPT	OpenAI Inc (US)	384/385/364	Non-EU
GITHUB	GitHub Inc (US)	384/385/364	Check if billed by IE
FIGMA	Figma Inc (US)	384/385/364	Non-EU
CANVA	Canva Pty Ltd (AU)	384/385/364	Non-EU
HUBSPOT	US or IE — check	384/385 or 382/383	Depends on billing entity
TWILIO	Twilio Inc (US)	384/385/364	Non-EU

3.10 Payment processors

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing exempt
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
VIVA WALLET, VIVA PAYMENTS	Check invoice	Greek acquirer — fees may be exempt financial services

3.11 Professional services (Greece)

Pattern	Treatment	Code	Notes
ΔΙΚΗΓΟΡΟΣ, ΔΙΚΗΓΟΡΙΚΟ ΓΡΑΦΕΙΟ	Domestic 24%	361	Legal — deductible if business
ΛΟΓΙΣΤΗΣ, ΛΟΓΙΣΤΙΚΟ ΓΡΑΦΕΙΟ	Domestic 24%	361	Accountant — always deductible
ΣΥΜΒΟΛΑΙΟΓΡΑΦΟΣ, NOTARY	Domestic 24%	361	Notary
ΓΕΜΗ, GEMI	EXCLUDE	Business registry fee, not a supply

3.12 Payroll and social security (exclude entirely)

Pattern	Treatment	Notes
ΕΦΚΑ, EFKA, ΙΚΑ, ΑΣΦΑΛΙΣΤΙΚΕΣ ΕΙΣΦΟΡΕΣ	EXCLUDE	Social security
ΜΙΣΘΟΔΟΣΙΑ, ΜΙΣΘΟΣ (outgoing)	EXCLUDE	Wages
ΦΟΡΟΣ ΜΙΣΘΩΤΩΝ, ΦΜΥ	EXCLUDE	Payroll tax withholding

3.13 Property and rent

Pattern	Treatment	Notes
ΕΝΟΙΚΙΟ, ΜΙΣΘΩΜΑ (commercial, with FPA)	Domestic 24%	Commercial lease with VAT
ΕΝΟΙΚΙΟ (residential, no FPA)	EXCLUDE	Residential lease, exempt Art. 22 §1(κστ)
ΚΤΗΜΑΤΟΛΟΓΙΟ	EXCLUDE	Land registry fee

3.14 Internal transfers and exclusions

Pattern	Treatment	Notes
ΜΕΤΑΦΟΡΑ, ΕΣΩΤΕΡΙΚΗ ΜΕΤΑΦΟΡΑ	EXCLUDE	Internal movement
ΜΕΡΙΣΜΑ, DIVIDEND	EXCLUDE	Dividend, out of scope
ΔΟΣΗ ΔΑΝΕΙΟΥ	EXCLUDE	Loan repayment
ΑΝΑΛΗΨΗ, ATM	TIER 2 — ask	Default exclude; ask about cash use

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Section 4 — Worked examples

Six fully worked classifications from a hypothetical Greek self-employed IT consultant.

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

Reasoning: US entity. Non-EU service reverse charge. Net EUR 14.68 in code 384, output VAT (24% = EUR 3.52) in 385, input VAT EUR 3.52 in 364. Net effect zero.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Code (output)	Code (input)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-14.68	-14.68	3.52	24%	384/385	364	N	—	—

Example 2 — EU service, reverse charge (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April ; -850.00 ; EUR

Reasoning: IE entity. EU service reverse charge. Net EUR 850 in 382, output VAT (24% = EUR 204) in 383, input VAT EUR 204 in 362.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Code (output)	Code (input)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-850.00	-850.00	204.00	24%	382/383	362	N	—	—

Example 3 — Entertainment, default block

Input line: 15.04.2026 ; ΤΑΒΕΡΝΑ Ο ΚΩΣΤΑΣ ; DEBIT ; Client dinner ; -180.00 ; EUR

Reasoning: Restaurant/taverna transaction. Greek law does not have a hard block on entertainment like Malta, but documentation requirements are strict. Default: block. [T2] flag.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Code	Default?	Question?	Excluded?
15.04.2026	ΤΑΒΕΡΝΑ Ο ΚΩΣΤΑΣ	-180.00	-180.00	0	—	—	Y	Q1	"Entertainment: blocked by default — recovery possible if business purpose documented"

Example 4 — Domestic purchase at 24%

Input line: 18.04.2026 ; ΠΛΑΙΣΙΟ COMPUTERS ; DEBIT ; Laptop Dell XPS ; -1,300.00 ; EUR

Reasoning: Greek electronics retailer. EUR 1,300 incl. 24% VAT. Net = EUR 1,048.39. VAT = EUR 251.61. Input VAT deductible in code 361.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Code	Default?	Question?	Excluded?
18.04.2026	ΠΛΑΙΣΙΟ COMPUTERS	-1,300.00	-1,048.39	-251.61	24%	361	N	—	—

Example 5 — EU B2B service sale (inbound receipt)

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice GR-2026-018 IT consultancy ; +3,500.00 ; EUR

Reasoning: Incoming from German company. B2B IT consulting — place of supply is Germany. Invoice at 0%, customer accounts for reverse charge. Report net in code 305 (EU services supplied). Verify German USt-IdNr on VIES.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Code	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+3,500.00	+3,500.00	0	0%	305	Y	Q2 (HIGH)	"Verify German USt-IdNr on VIES"

Example 6 — Motor vehicle, restricted

Input line: 28.04.2026 ; AUTOHELLAS HERTZ ; DEBIT ; Car lease May ; -500.00 ; EUR

Reasoning: Car lease. In Greece, passenger vehicles used for business purposes: input VAT is generally deductible if the vehicle is used for taxable business activity (no hard block like Malta). However, personal use portion must be excluded. Default: block. [T2] — reviewer must determine business use proportion.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Code	Default?	Question?	Excluded?
28.04.2026	AUTOHELLAS HERTZ	-500.00	-500.00	0	—	—	Y	Q3	"Vehicle: blocked by default — deductible for business portion if documented"

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Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 24% (Art. 21 §1)

Default rate. Sales → 301 (net), 331 (output VAT). Purchases → 361 (input VAT).

5.2 Reduced rate 13% (Art. 21 §2, Annex III)

Food and non-alcoholic beverages, energy (electricity, gas), water supply, hotel accommodation, certain medical supplies, domestic transport. Sales → 302/332.

5.3 Reduced rate 6% (Art. 21 §4)

Books, newspapers, periodicals, theatre/cinema tickets, pharmaceuticals, vaccines. Sales → 303/333.

5.4 Aegean island reduced rates

Certain Aegean islands receive a 30% discount: standard 24% → 17%, 13% → 9%, 6% → 4%. Sales → 308/309/310 and 338. Applies to supplies made on and delivered to qualifying islands. If client is island-based, [T2] flag — reviewer must confirm island qualification.

5.5 Zero rate / exempt with credit

Exports → 306. Intra-EU B2B goods → 304 (requires VIES verification). Intra-EU B2B services → 305. International transport, ship supplies (Art. 27).

5.6 Exempt without credit (Art. 22)

Medical/dental, hospital services, education, insurance, financial services, postal universal service, residential rent. Excluded from FPA return. If significant → R-GR-4 refuses.

5.7 Reverse charge — EU services (Art. 14 §2)

EU supplier at 0%: net → 382, output VAT → 383, input VAT → 362. Net effect zero.

5.8 Reverse charge — EU goods acquisitions (Art. 11)

Physical goods from EU: net → 381, output VAT → 383, input VAT → 362.

5.9 Reverse charge — non-EU services (Art. 14)

Services from outside EU: net → 384, output VAT → 385, input VAT → 364.

5.10 Import of goods

Goods from non-EU: import VAT on customs declaration. Input VAT → 363.

5.11 Blocked / restricted input VAT

• Entertainment: not hard-blocked in Greece, but documentation required. Default: block. [T2] for documented business entertainment.
• Motor vehicles: deductible for business use (no hard block); private portion must be excluded. Default: block for IT consultants.
• Tobacco: blocked.
• Personal use: blocked.
• Gifts above EUR 10: blocked (promotional gifts up to EUR 10 per item deductible).

5.12 myDATA reporting

All income and expenses must be reported through myDATA (IAPR platform). The FPA return must reconcile with myDATA classifications. Classification codes (παραστατικά) must match. If discrepancies exist between bank statement and myDATA, flag for reviewer.

5.13 Sales — local domestic

Charge 24%, 13%, or 6%. Map to 301/302/303 and 331/332/333.

5.14 Sales — cross-border B2C

EU consumers above €10,000 threshold → R-EU-5 (OSS refusal). Below threshold → Greek VAT.

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Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

Pattern: BP GR, Shell GR, EKO, Aegean Oil. Default: 0% recovery. Question: "Business vehicle or personal? What proportion of business use?"

6.2 Entertainment

Pattern: restaurant, taverna, cafe. Default: block. Question: "Documented business purpose with attendees?"

6.3 Ambiguous SaaS billing entities

Default: non-EU reverse charge 384/385/364. Question: "Check invoice for legal entity."

6.4 Round-number owner transfers

Default: exclude as owner injection. Question: "Customer payment, capital, or loan?"

6.5 Incoming from individuals

Default: domestic B2C at 24%, 301/331. Question: "Sale? Country?"

6.6 Foreign counterparty incoming

Default: domestic 24%. Question: "B2B with VAT number or B2C? Country?"

6.7 Large one-off purchases

Default: normal overhead in 361. Question: "Confirm invoice amount."

6.8 Mixed-use phone/internet

Pattern: Cosmote, Vodafone personal lines. Default: 0% if mixed. Question: "Dedicated business line? Business percentage?"

6.9 Outgoing to individuals

Default: exclude as drawings. Question: "Contractor, wages, refund, or personal?"

6.10 Cash withdrawals

Pattern: ΑΝΑΛΗΨΗ, ATM. Default: exclude. Question: "What was cash used for?"

6.11 Rent payments

Default: no VAT (residential). Question: "Commercial? Does landlord charge FPA?"

6.12 Foreign hotel

Default: exclude from input VAT. Question: "Business trip?"

6.13 Aegean island classification

Pattern: supplier address on qualifying island. Default: mainland rates. Question: "Is this business/supplier located on a qualifying Aegean island?"

6.14 myDATA reconciliation

Pattern: any transaction without matching myDATA entry. Default: accept but flag. Question: "Has this been reported in myDATA? Classification code?"

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Section 7 — Excel working paper template (Greece-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Greece-specific overlay.

Sheet "Transactions"

Columns A–L per the base. Column H ("F2 code") accepts valid F2 codes from Section 1. Additional column M for myDATA classification code.

Sheet "Box Summary"

Output:
| 301 | Sales 24% net | =SUMIFS(...) |
| 302 | Sales 13% net | =SUMIFS(...) |
| 303 | Sales 6% net | =SUMIFS(...) |
| 304 | EU goods supplies net | =SUMIFS(...) |
| 305 | EU services supplies net | =SUMIFS(...) |
| 306 | Exports net | =SUMIFS(...) |
| 331 | Output VAT 24% | =C[301]*0.24 |
| 332 | Output VAT 13% | =C[302]*0.13 |
| 333 | Output VAT 6% | =C[303]*0.06 |

Acquisitions:
| 381 | EU goods acquisitions net | =SUMIFS(...) |
| 382 | EU services acquisitions net | =SUMIFS(...) |
| 383 | Output VAT EU acquisitions | =(C[381]+C[382])*0.24 |
| 384 | Non-EU services net | =SUMIFS(...) |
| 385 | Output VAT non-EU | =C[384]*0.24 |

| 341 | Total output VAT | =C[331]+C[332]+C[333]+C[383]+C[385] |

Input:
| 361 | Input VAT domestic | =SUMIFS(...) |
| 362 | Input VAT EU acquisitions | =C[383] (mirror for fully taxable) |
| 363 | Input VAT imports | =SUMIFS(...) |
| 364 | Input VAT non-EU services | =C[385] (mirror for fully taxable) |
| 371 | Total input VAT | =C[361]+C[362]+C[363]+C[364] |

Bottom line:
| 401 | VAT payable | =IF(C[341]>C[371], C[341]-C[371], 0) |
| 402 | Excess credit | =IF(C[371]>C[341], C[371]-C[341], 0) |
| 421 | Net payable after carry-forward | =C[401]-C[411] |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/greece-vat-<period>-working-paper.xlsx

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Section 8 — Greece bank statement reading guide

CSV format conventions. National Bank of Greece and Alpha Bank exports use semicolons with DD/MM/YYYY dates. Piraeus Bank uses comma-separated. Common columns: Ημερομηνία (Date), Περιγραφή (Description), Ποσό (Amount), Υπόλοιπο (Balance).

Greek language variants. Ενοίκιο (rent), μισθός (salary), τόκοι (interest), μεταφορά (transfer), ανάληψη (withdrawal), κατάθεση (deposit), τιμολόγιο (invoice). Treat as English equivalents.

Internal transfers. Labelled "μεταφορά", "εσωτερική μεταφορά". Always exclude.

Owner draws. Ατομική επιχείρηση (sole trader) transfers to personal account are drawings — exclude.

Refunds. Identify by "επιστροφή", "ακύρωση", "πιστωτικό". Book as negative.

Foreign currency. Convert to EUR at ECB rate or bank statement rate.

IBAN prefix. GR = Greece. IE, DE, FR = EU. US, GB, CH = non-EU.

myDATA cross-check. For each classified transaction, note whether a corresponding myDATA entry exists. Discrepancies between bank data and myDATA should be flagged for reviewer.

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Section 9 — Onboarding fallback (only when inference fails)

9.1 Entity type

Inference rule: ατομική επιχείρηση (sole trader) vs ΙΚΕ vs ΕΠΕ vs ΑΕ. Fallback: "Are you sole trader (ατομική), ΙΚΕ, ΕΠΕ, ΑΕ, or other?"

9.2 VAT registration status

Inference rule: if asking for FPA return, they are normal regime. Fallback: "Normal VAT regime or small business exemption (Art. 39)?"

9.3 AFM

Fallback: "What is your ΑΦΜ? (9 digits, EL prefix for VIES)"

9.4 Filing period and frequency

Inference rule: transaction dates + bookkeeping type. Fallback: "Monthly or quarterly filer? Which period?"

9.5 Industry

Fallback: "What does the business do?"

9.6 Employees

Inference rule: ΕΦΚΑ, μισθοδοσία outgoing. Fallback: "Do you have employees?"

9.7 Exempt supplies

Fallback: "Do you make FPA-exempt sales?" If yes → R-GR-4 may fire.

9.8 Credit brought forward

Always ask: "Excess credit from previous period? (Code 411)"

9.9 Cross-border customers

Fallback: "Customers outside Greece? EU or non-EU? B2B or B2C?"

9.10 Island location

Fallback: "Is your business located on an Aegean island with reduced rates?"

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Section 10 — Reference material

Validation status

v2.0, rewritten April 2026. Awaiting validation by logistis-forotechnikos in Greece.

Sources

1. N.2859/2000 (Kodikos FPA) — as amended
2. N.4174/2013 (Tax Procedure Code)
3. myDATA legislation (A.1138/2020, A.1052/2023)
4. AADE guidance — https://www.aade.gr
5. Council Directive 2006/112/EC — via eu-vat-directive companion skill
6. VIES — https://ec.europa.eu/taxation_customs/vies/
7. ECB exchange rates

Known gaps

1. Aegean island reduced rates apply to specific islands — the full list is not enumerated here. Verify per AADE guidance.
2. myDATA classification codes are not fully mapped — a future version should add the code table.
3. Entertainment deductibility is more permissive than Malta but documentation standards are high — the skill defaults to block.
4. The shipping/maritime sector is entirely excluded (R-GR-6).
5. Capital goods scheme thresholds for Greece are not specified — verify per N.2859/2000.

Change log

• v2.0 (April 2026): Full rewrite to three-tier OpenAccountants architecture.
• v1.0 (April 2026): Initial draft. Standalone monolithic document.

Self-check (v2.0)

1. Quick reference with F2 code table and conservative defaults: yes (Section 1).
2. Supplier library with Greek-language patterns: yes (Section 3, 14 sub-tables).
3. Worked examples: yes (Section 4, 6 examples).
4. Tier 1 rules compressed: yes (Section 5, 14 rules).
5. Tier 2 catalogue: yes (Section 6, 14 items).
6. Excel template with recalc: yes (Section 7).
7. Onboarding as fallback: yes (Section 9, 10 items).
8. All 8 Greece-specific refusals: yes (R-GR-1 through R-GR-8).
9. Reference material at bottom: yes (Section 10).
10. Three rates (24%/13%/6%) mapped: yes.
11. Aegean island rates documented: yes (Section 1, Section 5.4).
12. myDATA requirements documented: yes (Section 5.12).

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.